FISCADBO: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
FISCADBO
Largest movements
- Cash -€12,389
down €12,389 (-18.2%), from €68,117 to €55,728
mainly Tax, wage and social debts (-€10,153) and Net result for the year (-€1,796)
- Tax, wage and social debts -€10,153
no longer reported in 2025 (was €10,153)
- Profit (loss) carried forward -€1,796
down €1,796 (-7.7%), from €23,354 to €21,558
- Write-downs -€3,757
no longer reported in 2025 (was €3,757)
- Gross operating margin -€736
down €736, from €453 to -€284
- Financial charges +€709
up €709 (+210.2%), from €337 to €1,047
- Taxes -€375
down €375, from €75 to -€299
- Financial income -€60
down €60 (-39.9%), from €150 to €90
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,756 | €69,618 | -€12,138 | -14.8% |
| Current assets | 29/58 | €81,756 | €69,618 | -€12,138 | -14.8% |
| Amounts receivable within one year | 40/41 | €13,481 | €13,730 | +€249 | +1.8% |
| Trade receivables | 40 | €11,128 | €12,011 | +€883 | +7.9% |
| Other amounts receivable | 41 | €2,353 | €1,719 | -€633 | -26.9% |
| Current investments | 50/53 | €157 | €159 | +€2 | +1.2% |
| Cash at bank and in hand | 54/58 | €68,117 | €55,728 | -€12,389 | -18.2% |
| Total equity and liabilities | 10/49 | €81,756 | €69,618 | -€12,138 | -14.8% |
| Equity | 10/15 | €71,414 | €69,618 | -€1,796 | -2.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €41,860 | €41,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,354 | €21,558 | -€1,796 | -7.7% |
| Amounts payable | 17/49 | €10,342 | - | -€10,342 | |
| Amounts payable within one year | 42/48 | €10,342 | - | -€10,342 | |
| Trade debts | 44 | €189 | - | -€189 | |
| Suppliers | 440/4 | €189 | - | -€189 | |
| Taxes, remuneration and social security | 45 | €10,153 | - | -€10,153 | |
| Taxes | 450/3 | €10,153 | - | -€10,153 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,757 | - | -€3,757 | |
| Other operating charges | 640/8 | €797 | €855 | +€59 | +7.4% |
| Gross operating margin | 9900 | €453 | -€284 | -€736 | |
| Operating profit (loss) | 9901 | -€4,101 | -€1,139 | +€2,961 | +72.2% |
| Financial income | 75/76B | €150 | €90 | -€60 | -39.9% |
| Recurring financial income | 75 | €150 | €90 | -€60 | -39.9% |
| Financial charges | 65/66B | €337 | €1,047 | +€709 | +210.2% |
| Recurring financial charges | 65 | €337 | €1,047 | +€709 | +210.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,287 | -€2,095 | +€2,192 | +51.1% |
| Income taxes | 67/77 | €75 | -€299 | -€375 | |
| Profit (loss) for the period | 9904 | -€4,363 | -€1,796 | +€2,567 | +58.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,363 | -€1,796 | +€2,567 | +58.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.